GANADO provides Maltese tax advice to a variety of international corporate entities out of which a good number are listed on international stock exchanges. These include financial institutions, insurers, investment funds, fund managers, pension funds, private equity groups and shipping entities. We also advise private clients from across the globe on a range of tax matters.

GANADO was the first major law-firm in Malta to develop a dedicated tax practice which dates back to 1992, and its tax practice has been the largest one amongst the Maltese law firms since then.

Our Tax Team provides advice and assistance on all aspects of Maltese tax, including income tax, capital gains tax, stamp duty, and VAT in relation to:

  • companies,
  • partnerships,
  • trusts,
  • foundations, and
  • individuals.

As a significant part of our international tax work involves cross-border corporate structuring, we regularly co-ordinate with our client’s non-Maltese tax lawyers and advisors to develop the most tax-efficient solutions and opportunities for a client who is making use of Malta in the context of an international structure.

We have excellent professional relations with the Inland Revenue Department and the Value Added Tax Department, and regularly make technical submissions to, and negotiate with, the Maltese tax authorities on our clients’ behalf.

The GANADO Tax Team can assist clients on :

  • the tax implications and benefits for Malta Companies and their shareholders as a result of Malta’s imputation system of taxation which prevents economic double taxation;
  • the Malta tax aspects for joint ventures, cross-border mergers, and companies re-domiciling to Malta;
  • the tax treatment of structured financial products offered by the financial services sector in or through Malta;
  • the preparation of technical submissions to the International Tax Unit at the Inland Revenue, and procuring an agreed technical interpretation by the tax authorities in respect of international transactions;
  • maximising use of Malta’s wide Double Tax Treaty network of more than 60 Treaties through Malta-based operations with substance in Malta;
  • the Malta tonnage tax regime applicable for shipping organisations;
  • VAT benefits in finance lease structures for yachts and aircraft, and issuance of VAT paid certificates by the Maltese VAT authorities for use within the European Union;
  • the Malta tax treatment for retirement schemes, including those seeking recognition as QROPS;
  • tax status and benefits for High Net Worth Individuals and retirees who take up Maltese tax residency;
  • tax status as Highly Qualified Persons for Malta-based senior executives in the financial services and gaming sectors; and
  • tax efficient structuring through trusts and foundations, including their use for private purposes and for commercial transactions.

Related Practice Areas

GANADO has an extensive and well respected Court practice, concentrated mainly around commercial and maritime litigation.

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GANADO is regularly involved in a number of M&A transactions, both local and international. It advises on corporate restructurings and drafts up or reviews the documents needed. It has extensive experience in the conduct of legal due diligence and provides up-to-date advice and assistance on all aspects of law relevant to each particular M&A transaction.

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As one of the pioneers of the private pensions industry in Malta, GANADO has reaped the benefits of its foresight and occupies the enviable position of leader in this fast growing sector.

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GANADO has led the project team that was entrusted with the Trust Law Reform project (which culminated in the extensive 2004 amendments to the Maltese law on trusts, and other related legislation), and with the enactment of the 2007 provisions on foundations and other legal organisations. The Trusts and Foundations practice is regularly involved in structuring, and providing general legal advice on, trusts and foundations in Malta, and is also responsible for ongoing assistance to various Maltese based (local and international) trustees.

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GANADO has a team of professional advisors with a range of expertise and experience to advice and assist yacht owners and their financiers with all transactions involving yachts and superyachts including registration and leasing.

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